Section 30(16) in The Himachal Pradesh Value Added Tax Act, 2005
(16)Where any dealer contravenes the provisions of sub-sections (2) to (14), the Commissioner or any other person appointed under section 3 may, after affording such dealer a reasonable opportunity of being heard, impose upon him a penalty [of two thousand rupees] [Substituted for the words 'which may extend to five thousand rupees' by Act No.14 of 2009 vide notification No. LLR-D (6)-20/2009-Leg. dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009.] for every contravention.
